C. T. C. Inv. Co. v. United States

EVANS, Circuit Judge.

Plaintiff’s appeal is from an order of the District Court dismissing for want of jurisdiction, its action against the Government, In this action plaintiff sought to recover $20,698.20 overpaid as corporate income taxes for the years 1920, 1924, 1925, and 1928. The finding of lack of jurisdiction was predicated on the theory that the cause of action was not one arising under the Tucker Amendment, 28 U.S.C.A. § 41, par. 20.

Plaintiff, a successor of the Chicago Trust Company, received certificates of over-assessment of taxes paid by its predecessor, amounting to $29,587.68.1…